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HR 195 109th Congress House Taxation Income tax Individual retirement accounts Labor and Employment Pension funds Tax-deferred compensation plans

To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or…

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To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.

Introduced: January 4, 2005 See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 4, 2005
Referred to the House Committee on Ways and Means.
Jan 4, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to eliminate the requirement that individual retirement accounts (other than Roth IRAs) and elective deferrals under qualified cash or deferred arrangments must have a beginning date for mandatory distributions.

What's happening now January 4, 2005

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 195: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-195/
MLA
"H.R. 195: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-195/.
Bluebook (legal)
H.R. 195, 109th Cong. (2026), https://openamerica.io/bill/109-HR-195/.
Markdown link
[H.R. 195: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.](https://openamerica.io/bill/109-HR-195/)
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